Zero Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation

Zero Draft ToR for Tax Convention

In preparation for the Second Session, the Bureau of the Ad Hoc Committee has released, on 7 June 2024, a Bureau’s Proposal for the Zero Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation.

Member States and other stakeholders are invited to provide written comments on the present zero draft ToR for a United Nations Framework Convention on International Tax Cooperation. The comments will inform the preparation of the draft text that will be the basis for the discussions and negotiations during the Second Session.

The deadline for Member States and other stakeholders to send written comments to ahc-tax@un.org is 21 June 2024, 5:00 p.m. EDT, with a strict word-limit of 2,000 words per submission (as per the Committee’s outline and modalities of its work); submissions will be posted on the Committee website.

For more information on the second session, click here